| Title |
Creating Value with Environmental, Social, Governance (ESG) in Irish Manufacturing SMEs': A Focus on Disclosure of Climate Change Risks and Opportunities |
| ID_Doc |
7676 |
| Authors |
Cronin, M; Doyle-Kent, M |
| Title |
Creating Value with Environmental, Social, Governance (ESG) in Irish Manufacturing SMEs': A Focus on Disclosure of Climate Change Risks and Opportunities |
| Year |
2022 |
| Published |
Ifac Papersonline, 55, 39 |
| Abstract |
Since the industrial revolution, greenhouse gas emissions (GHG) have been steadily increasing posing environmental, social, and economic risks. Irish Small Medium Enterprises (SMEs) have yet to fully recognize the risks and opportunities associated with climate change. It is anticipated that climate-related regulations are rapidly moving towards mandatory disclosures integrated into annual financial reports with equivalent rigor. This paper examines Environment, Social, Governance drivers and landscape, SMEs preparedness, risks and opportunities and actions needed. The results indicate that voluntary compliance remains low, and SMEs fail to recognise the strategic opportunity associated with climate change. Copyright (c) 2022 The Authors. This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0/) |
| PDF |
https://doi.org/10.1016/j.ifacol.2022.12.009
|
